Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Rabbi Shimon says: one may not anoint oneself with oil of second tithe in Jerusalem. But the sages allow it. They said to Rabbi Shimon: if a lenient ruling has been adopted in the case of terumah which is a grave matter, should we not also adopt a lenient ruling in the case of second tithe which is a light matter? He said to them: No; a lenient ruling has been adopted in the case of terumah though it is a grave matter, because in terumah we have adopted a lenient ruling also with regard to vetches and fenugreek, but how can we adopt a lenient ruling in the case of second tithe though it is a light matter, when we have not adopted a lenient ruling in second tithe with regard to vetches and fenugreek?

Fenugreek of second tithe may be eaten when it is still tender. Fenugreek of terumah: Bet Shammai says: whatever is done with it must be done in a state of purity, except when it is used for cleansing the head. But Bet Hillel says: whatever is done with it may be done in a state of impurity, except soaking it in water.

Vetches of second tithe may be eaten when still tender. And they may be brought into Jerusalem and taken out again. If they became unclean: Rabbi Tarfon says: they must be divided among pieces of dough. But the sages say: they may be redeemed. [Vetches] of terumah: Bet Shammai says: they must be soaked and rubbed in a state of purity, but may be given as food [to an animal] in a state of impurity. Bet Hillel says: they must be soaked [only] in a state of purity, but they may be rubbed and given as food [to an animal] in a state of impurity. Shammai says: they must be eaten dry [only]. Rabbi Akiba says: whatever is done with them may be done in a state of impurity.

Hullin coins and second tithe coins which were scattered together: whatever is picked up [one at a time] belongs to second tithe until the sum is completed, and the remainder is hullin. If they were so mixed up as to be taken up by the handful, [they are divided] according to the proportion. This is the general rule: what is picked up [one at a time] must be first given to second tithe, but [what is picked up] mixed [quantity is divided] according to the proportion.

Bet Shammai says: one may not turn his selas into gold dinars. But Bet Hillel permits it. Rabbi Akiva said: For Rabban Gamaliel and Rabbi Joshua I turned silver into gold dinars.

One who changes copper coins of second tithe for a sela: Bet Shammai says: he may change copper coins for a whole sela. But Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins [can be exchanged for the sela]. Rabbi Meir says: one may not exchange silver and produce for silver. But the sages allow it.

One who exchanges a sela of second tithe in Jerusalem:Bet Shammai says: he may exchange the whole sela for copper coins. Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins [can be exchanged for the sela]. Those discussing before the sages say: silver for three dinars and copper coins for one denar. Rabbi Akiva says: silver for three denars and copper coins for a fourth [of the fourth denar]. Rabbi Tarfon says: four aspers in silver. Shammai says: he must leave it in a shop and eat as much as it is worth.

If one had some of his sons pure and some impure, he may put down a sela and say: “What the pure drink, this sela will be redeemed for it.” In this way the pure and the impure may drink from one jar.